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Liquidation and insolvency proceedings

Language of instruction čeština
Code 117-0364
Abbreviation LIŘ
Course title Liquidation and insolvency proceedings
Coordinating department Department of Accounting and Taxes
Course coordinator doc. Ing. Dagmar Bařinová, Ph.D.

Summary

The aim of the course is to familiarise students with various forms of business activities termination with a focus on liquidation and bankruptcy proceedings including the definition of different specifications for the termination of business activities of business companies and self-employed persons in connection with commercial law and the Accounting Act with a focus on bankrupt and subsequently on insolvency proceedings. Specifics of debt relief as a personal bankruptcy. Comparison of personal bankruptcies in other countries of the world.

Literature

ROSE, Paul. Money and Capital Markets. 11th ed. Boston: McGraw-Hill Education,2021. 736 p. ISBN 978-126-4120-62-8 .
STIGLITZ, Joseph E. and Jay K. ROSENGARD. Economics of the Public Sector. 4th ed. New York: W. W. Norton & Company, 2015. 923 p. ISBN 978-0-393-93709-1.

Advised literature

BĚLOHLÁVEK, Alexander J. EU and international insolvency proceedings:Regulation
(EU) 2015/848 on insolvency proceedings. Commentary. Vol. I., II. 1 st edition. The Hague: Lex Lata, 2020. ccllxxi + 1887 p. ISBN 978-90-829824-3-5.
MARTOCCHIO, Joseph J. Employee Benefits: a Primer for Human Resource
Professionals. 5th ed. New York, NY: McGraw-Hill/Irwin, 2014. 381 p. ISBN 978-0-07-802948-6 .